Windsor Company has been operating for several years, and on December 31, 2019, presented the following balance sheet. WINDSOR COMPANY BALANCE SHEET DECEMBER 31, 2019 Cash $41,400 Accounts payable $77,500 Receivables 68,900 Mortgage payable 128,000 Inventory 102,500 Common stock ($1 par) 150,300 Plant assets (net) 220,000 Retained earnings 77,000 $432,800 $432,800 The net income for 2017 was $26,600. Assume that total assets are the same in 2016 and 2017. Compute each of the following ratios. (Round answers to 2 decimal places, e.g. 1.59 or 45.87%.) (a) Current ratio (b) Acid-test ratio (c) Debt to assets ratio (d) Return on assets